State Codes and Statutes

Statutes > Utah > Title-63j > Chapter-02 > 63j-2-102

63J-2-102. Definitions.
As used in this chapter:
(1) (a) "Agency" means each department, commission, board, council, agency,institution, officer, corporation, fund, division, office, committee, authority, laboratory, library,unit, bureau, panel, or other administrative unit of the state.
(b) "Agency" does not include the legislative branch, the board of regents, the UtahHigher Education Assistance Authority, the board of trustees of each higher education institution,each higher education institution and its associated branches, centers, divisions, institutes,foundations, hospitals, colleges, schools, or departments, a public education entity, or anindependent agency.
(2) (a) "Dedicated credits revenues" means revenues from collections by an agency thatare deposited directly into an account for expenditure on a separate line item and program.
(b) "Dedicated credits" does not mean:
(i) federal revenues and the related pass through or the related state match paid by oneagency to another;
(ii) revenues that are not deposited in governmental funds;
(iii) revenues from any contracts; and
(iv) revenues received by the Attorney General's Office from billings for professionalservices.
(3) "Fees" means revenue collected by an agency for performing a service or providing afunction that the agency deposits or accounts for as dedicated credits or fixed collections.
(4) (a) "Fixed collections revenues" means revenue from collections:
(i) fixed by law or by the appropriation act at a specific amount; and
(ii) required by law to be deposited into a separate line item and program.
(b) "Fixed collections" does not mean:
(i) federal revenues and the related pass through or the related state match paid by oneagency to another;
(ii) revenues that are not deposited in governmental funds;
(iii) revenues from any contracts; and
(iv) revenues received by the Attorney General's Office from billings for professionalservices.
(5) (a) "Governmental fund" means funds used to account for the acquisition, use, andbalances of expendable financial resources and related liabilities using a measurement focus thatemphasizes the flow of financial resources.
(b) "Governmental fund" does not include internal service funds, enterprise funds, capitalprojects funds, debt service funds, or trust and agency funds as established in Section 51-5-4.
(6) "Independent agency" means the Utah State Retirement Office, the Utah HousingCorporation, and the Workers' Compensation Fund.
(7) "Program" means the function or service provided by an agency for which the agencycollects fees.
(8) "Revenue types" means the categories established by the Division of Finance underthe authority of this chapter that classify revenue according to the purpose for which it iscollected.

Renumbered and Amended by Chapter 382, 2008 General Session